This table lists, in chronological order with the most recent at the top, the changes made to the Charities area.
Tracked changes are indicated as follows:
•Yellow – amended
•Green – new
•Red – deleted
Link to latest document
What has changed?
Link to track changes version
v2.2 of the Charity Audit Tool reinstates the separate boxed areas to document the key points in the planning memorandum (C1) and includes an audit team sign off on their understanding of the audit plan. The overall risk assessment at the financial statement level used to determine a sampling risk factor can also be documented in this sheet.